[ReaganFaulkingham]

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[nackiprince]

As we know, the extent of import taxes paid for imported products is primarily determined by their classification given by the Customs Tariff, which generally is based on the importer's declarations on the import documents. Usually, import declarations are accepted and goods are released for consumption, but sometimes the Customs Authority does not accept the declaration, and demands that tax differences be paid, and in some particularly grave cases when suspicions of fraud by importer arise, Customs decides to seize and forfeit the goods.
The Customs Code, in the chapter dealing with forfeiting goods, gives the Customs Authority no less than 17 causes which allow it to forfeit imported goods. The most common cause is providing false or misleading information in import documents (reports, sales invoice, certificates, declarations etc). The question asked is: when partial information is provided does it give the Customs Authority cause for forfeiture? This is a question which the Magistrate's Court of Haifa has recently discussed.
The facts of the case and the claims of the parties
Lior Jack Sabach, an individual, imported products to Israel. These products were described in the import reports as "parts for boat engines". The same description was given by the exporter (vendor) in the declaration documents. Since these were transportation products, the Customs Authority demanded confirmation from the Supervisor of the Ministry of Transportation, before releasing the goods.

[J S]

She was purest at heart. God looks into the heart of man (mankind) and also she was a loyal and faithful servant.